I'd recommend https://www.amazon.com/dp/B01M3UIVW3/ref=dp-kindle-redirect?_encoding=UTF8&btkr=1 https://www.amazon.com/dp/B01M3UIVW3/ref=dp-kindle-redirect?...

I'd recommend https://www.amazon.com/dp/B01M3UIVW3/ref=dp-kindle-redirect?_encoding=UTF8&btkr=1 https://www.amazon.com/dp/B01M3UIVW3/ref=dp-kindle-redirect?... if you want to learn all the details -- it is a great reference. The concern I think you have is that FMV of the shares might have increased after company formation? That is what 409a is for, but you generally have a decent window between reassessments, especially early on. (6mo? Is what I've seen) 83(b) clock starts when the restricted grant is issued to employee. The price is set at that time.